(1) Section 481A of the Principal Act is amended -

(a) in subsection (1) -

(i) by the substitution of the following definition for the definition of "digital games development company":

"'digital games development company' means a company that -

(a) is resident in the State, or is resident in an EEA State,

(b) carries on a trade of developing digital games that are wholly or principally to be made available to the public on a commercial basis with a view to the realisation of profit, and

(c) is not, or is not part of, an undertaking which would be regarded as an undertaking in difficulty;",

and

(ii) by the substitution of the following definition for the definition of "qualifying expenditure":

"'qualifying expenditure', in relation to an interim digital game or a qualifying digital game, is expenditure (the types of which are specified in regulations made under subsection (17)) incurred by the digital games development company on the design, production and testing of a digital game;",

(b) in subsection (13) -

(i) in paragraph (e) by the deletion of "or",